Ideal working environment
An Ideal working environment refers to the preconditions which must be in place in terms of the working environment for a SAI and its auditors to successfully execute their mandate. Such preconditions include independence from those you audit, comprehensive audit mandates, access to all information needed to fulfil the audit mandate, no restrictions on the publication of SAI reports, and the ability to follow up on your findings and recommendations.
Engagement with Civil Society
Issues paper on SAI audit of donor funds
General Secretariat brochure on “pillars of SAI independence”
PASAI Independence Resource Kit
ACCC Webinar: "Public participation in the audit process"
The ACCC workstream aims to hold two or three webinars per year on topics of particular relevance for SAIs in complex and challenging contexts.
Increase Use and Impact of Audit Reports ENG
IDI’s SAI independence Resource Kit
For in-country donor staff
NEWS for Ideal Working Enviroment
CBC blog: Striving for a sustainable CBC
By Johanna Gardmark, Senior International Advisor, Swedish National Audit Office "As we are – hopefully – quickly approaching the end of a multi-year pandemic, it seems like a good time to pause a bit for...
New workstream exploring sustainable cooperation on audit of donor funds
By Magdalena Karnebäck, chair of CBC workstream for the Audit of Donor Funds “SAIs and donors make informed choices when engaging in the audit of donor funds, while safeguarding SAIs' independence and respecting their national mandate.” That is the...
Goodwill ambassador for SAI independence
The INTOSAI-Donor Cooperation has appointed former New Zealand Prime Minister, the Right Hon. Helen Clark, to advocate for the independence of supreme audit institutions (SAIs). INTOSAI has seen increasing evidence that the independence of SAIs is diminishing or being...